this seems reasonable but isn't the conclusion a statement what we already know. These tools are really powerful, but with the ability to cause significant pain, need organisations to adapt, so that they can make best use of them but this is fraught with security problems. AI looks a lot like a technology problem but ultimately, to most small businesses, it's a procurement and change management problem.
Also (I appreciate the authors message here but..)
"Excel on the finance side is remarkably limiting when you start getting used to the power of a full programming ecosystem like Python"
With the addition of lambdas Excel formulae are Turing complete. no more need for VBA in a (mostly) functional environment.
Also on this, Claude for Excel needs a lot of work (as does any tool working with financial models) if you have ever used them in anger I dont think you'll be relying on them with your non-technical finance manager for a while...